Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

The Influences of Business Strategy to Earnings Management: Moderated by Market Competition

Authors
Anton Robiansyah, Eddy Suranta, Pratana Puspa Midiastuty, Repan Saputra
Corresponding Author
Anton Robiansyah
Available Online 25 May 2020.
DOI
https://doi.org/10.2991/aebmr.k.200522.003How to use a DOI?
Keywords
business strategy, cost leadership strategy, differentiation strategy, earning management, market competition
Abstract
This study aims to examine the effect of cost leadership strategies on earnings management, differentiation strategies on earnings management, market competition negatively moderate the effect of cost leadership strategies on earnings management and market competition to positively moderate the effect of differentiation strategies on management. The results showed that the cost leadership strategy had a positive effect on company performance, the differentiation strategy had a negative effect on earnings management, market competition positively moderated the influence of the cost leadership strategy on earnings management, and market competition negatively moderated the effect of the differentiation strategy on management.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Anton Robiansyah
AU  - Eddy Suranta
AU  - Pratana Puspa Midiastuty
AU  - Repan Saputra
PY  - 2020
DA  - 2020/05/25
TI  - The Influences of Business Strategy to Earnings Management: Moderated by Market Competition
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 9
EP  - 13
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.003
DO  - https://doi.org/10.2991/aebmr.k.200522.003
ID  - Robiansyah2020
ER  -